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Management Representations Effect on Auditor Responsibility: Applied Research in a sample of Companies under Control and Audit of BSA and private sector auditing offices
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Management Representations Letter plays a significant role as an evidence to get conclusions the Auditor is looking for. These conclusions could show the professional opinion of auditor over the fairness and integrity of financial statements for many issues and numbers that management claims, Hereby, the research aims at highlighting the importance of Management Representations Letter and the way of using as an evidence with expressing its meaning and means of application in addition to identify the Responsibility of Auditor on that Letter, This research discusses also the effect of Management Representations Letter on the credibility of financial statement and enhancing the credibility of the submitted reports, From other side, in the theoretical and practical sides, research presents a set of commendations among of which are the auditor the person who takes directly the responsibility of detailed statement in the Management Representations Letter and the responsibility of presenting unrestricted opinion or other wise the auditor doesn't get the management representations letter if he would preface to apologize, Accordingly, he research shows a set of recommendations, among of which are the  council of control and accounting standards of Iraq should exert  its efforts to  issue Iraqi audit evidence based on IA S" amended" No.(580), works  in line with the main national auditing  environment

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Publication Date
Sun May 01 2022
Journal Name
Journal Of Engineering
Performance Analysis of different Machine Learning Models for Intrusion Detection Systems
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In recent years, the world witnessed a rapid growth in attacks on the internet which resulted in deficiencies in networks performances. The growth was in both quantity and versatility of the attacks. To cope with this, new detection techniques are required especially the ones that use Artificial Intelligence techniques such as machine learning based intrusion detection and prevention systems. Many machine learning models are used to deal with intrusion detection and each has its own pros and cons and this is where this paper falls in, performance analysis of different Machine Learning Models for Intrusion Detection Systems based on supervised machine learning algorithms. Using Python Scikit-Learn library KNN, Support Ve

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Publication Date
Mon Feb 02 2015
Journal Name
Al-khwarizmi Engineering Journal
Stabilizing Gap of Pole Electric Arc Furnace Using Smart Hydraulic System
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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Engineering
Evaluating the Recharge of Ground Water within Al-Wand River Basin
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The estimation of recharge to ground water is the important basics to improve the use of ground water with other available resources, and to save ground water resource from depletion, especially when using large quantity of ground water during a long time such as for agricultural purposes. Al-Wand River Basin in Iraq suffers from water shortage of its requirement of Blajo–Al-Wand Project, and to cover this shortage, the ground water plays a good role to overcome this problem. In this study, three methods were used to estimate the recharge and ground water storage for Al-Wand Basin, these methods are: Water Table Fluctuation (WTF), Water Balance of Climatic for Basin, and Water Table Balance for Basin. The results showe

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Publication Date
Sat Feb 09 2019
Journal Name
Iraqi Journal Of Laser
Reconstruction of 3D Shape for an Object using Laser Scanning Triangulation
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This paper presents a method of designing and constructing a system capable of acquiring
the third dimension and reconstructs a 3D shape for an object from multi images of that object using
the principle of active optical triangulation. The system consists of an illumination source, a photo
detector, a movement mechanism and a PC, which is working as a controlling unit for the hard ware
components and as an image processing unit for the object multi view raw images which must be
processed to extract the third dimension. The result showed that the optical triangulation method
provides a rapid mean for obtaining accurate and quantitative distance measurements. The final
result's analysis refers to the necessity of usin

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Publication Date
Sat Sep 30 2017
Journal Name
Al-khwarizmi Engineering Journal
Thermal Conductivity Enhancement of Iraqi Origin Paraffin Wax by Nano-Alumina
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Abstract

 

Paraffin wax is utilized for the heat storage applications taking advantage from the high stored latent heat during the phase change (from solid to fluid) period. What isn't right with this procedure is that the wax has a little heat transfer rate because of its low thermal conductivity. The thermal conductivity improvement of the paraffin wax has been examined utilizing nano-material with high thermal conductivity. In the recent study, (Al2O3) nanoparticles with weights of 1, 2, and 3% of the paraffin wax were added to the paraffin wax. The Iraqi paraffin wax accessible at the local markets was utilized as a phase change material (PCM).

Many properties of the

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Improvement of Soil by Using Polymer Fiber Materials Underneath Square Footing
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The change in project cost, or cost growth, occurs from many factors, some of which are related to soil problem conditions that may occurs during construction and/or during site investigation period. This paper described a new soil improvement method with a minimum cost solution by using polymer fiber materials having a length of (3 cm) in both directions and (2.5 mm) in thickness, distributed in uniform medium dense .
sandy soil at different depths (B, 1.5B and 2B) below the footings. Three square footings has been used (5,7.5 and 10 cm) to carry the above investigation by using lever arm loading system design for such purposes.
These fibers were distributed from depth of (0.1B) below the footing base down to the investigated dep

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Publication Date
Sun Dec 25 2022
Journal Name
International Journal Of Drug Delivery Technology
Synthesis, Characterization of New Isatin-Ibuprofen Derivatives with Expected Biological Activity
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Ibuprofen is one of the most important members of NSAIDs, named aryl propionic acid derivative. Isatin (1H-indole-2,3-dione) is an important molecule of heterocyclic compounds that have many biological activities. This work illustrates the synthesis of new ibuprofen-isatin derivatives by connecting ibuprofen hydrazide with different isatin derivatives by a condensation reaction, followed by characterization by fourier-transform infrared spectroscopy (FTIR) and proton nuclear magnetic resonance (1H-NMR) spectroscopy. The anti-inflammatory activity was evaluated by using the egg-white induce edema method for all the synthesized compounds (5-8), the compounds 5 and 6 showed better anti-inflammatory activity than ibuprofen as a standard compoun

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Publication Date
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Physics
Spectroscopic analysis of magnesium-aluminum alloys by laser induced breakdown spectroscopy
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In this work, the spectra of plasma glow produced by Nd:YAG laser operated at 1.064 μm on Al-Mg alloys with same molar ratio samples in air were analyzed by comparing the atomic lines of aluminum and magnesium with that of strong standard lines. The effect of laser energies on spectral lines, produced by laser ablation, were investigated using optical spectroscopy, the electron density was measured utilizing the Stark broadening of magnesium-aluminum lines and the electron temperature was calculated from the standard Boltzmann plot method. The results that show the electron temperature increases in magnesium and aluminum targets but decreases in magnesium: aluminum alloy target, also show the electron density increase all the aluminum,

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Publication Date
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Accurate Petrophysical Interpretation of Carbonate using the Elemental Capture Spectroscopy (ECS)
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Elemental capture spectroscopy (ECS) is an important tool in the petroleum industry for determining the composition and properties of rock formations in a reservoir. Knowledge of the types and abundance of different minerals in the reservoir is crucial for accurate petrophysical interpretation, reservoir engineering practices, and stratigraphic correlation. ECS measures the elemental content of the rock, which directly impacts several physical properties that are essential for reservoir characterization, such as porosity, fluid saturation, permeability, and matrix density. The ability to accurately determine these properties leads to better reservoir mapping, improved production, and more effective resource management. Accurately determi

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Semi-Active Damping of Mechanical Vibrating Systems Using Variable Stiffness Actuator
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      In this research, a variable stiffness actuator is proposed to enhance the damping of the mechanical vibrating system. The frequency response analysis of the vibrating system is dependant in order to analyze and synthesis this semi-active damping, where the suggested process is using active filter to estimate the present frequency of the vibration system, and this will limit the value of the stiffness of the vibrated system. Two active filter s are needed, low-pass-filter (LPF) to choose the higher stiffness of the actuator at small frequencies as well as more damping and high-pass-filter (HPF) to choose the lower stiffness of the actuator at high frequencies as well as more damping, and so

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